COMMISSIONER OF INCOME TAX Vs. SUNITA MANSINGHKA

JUDGEMENT

(1.) HEARD learned counsel for the appellant.

(2.) THE proceedings for block asst. yrs. 1988-89 to 1997-98 were initiated against the respondents as a result of search conducted at the residence of assessee on 24th March, 1997 under Section 132 of the IT Act, 1961. In response to the notice to file return, the assessee filed a return of the block period by showing the income for asst. yrs. 1988-89 to 1997-98 as per the income -tax return for the respective assessment years and undisclosed income in the sum of Rs. 41,220 for 20 days for the asst. yr. 1998-99 corresponding to the period from 1st April, 1996 to 24th March, 1997. Undisclosed income was referable to the value of 7 kg. of silver utensils.

(3.) THIS appeal is about additions made on account of about three items only.